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UNIFORM ACT ON DOUBLE TAXATION OF INTANGIBLES 1 (August 18-22, 1942)

handle is hein.nccusl/nccpub00466 and id is 1 raw text is: NATIONAL CONFERENCE OF COMM ISSIONERS ON UNIFOPI'. STATE LAWS Fifty-second Annual Conference Detroit, Michigan, August 18-22, 1942 Copy of that part of the transcript of proceedings relating to the consideration of the tentative draft of the Uniform Act on Double Taxation of Intangibles. COIPTSIDERATIOi,r IN CO llITTEE OF THE WIOLE OF THE UNIFO:1 ACT Oil DOUBLE TAXATION OF INTANGIBLES. William L. Beers, of Connecticut, presiding. CHAIRmAN BEERS: The Committee will be in order! Mr. Fraser, are you prepared to proceed? ITR. FRASER: Mr. Chairman and Gentlemen: You will recall t!hat at the last National Conference, our Committee on Double Taxation of Intangibles was charged with the preparation of a first draft of either one act or two acts in the field, the first to deal with the interstate compromise of death taxes where domicile is in dispute, and the second phase to deal with the arbitration of those cases which failed of compromise. -1

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